{
  "url": "https://openlegislation.uk/insurance-companies-reserves-regulations-1996/schedule-2/paragraph-4",
  "json_url": "https://openlegislation.uk/insurance-companies-reserves-regulations-1996/schedule-2/paragraph-4.json",
  "legislation": "uksi/1996/946",
  "legislation_title": "The Insurance Companies (Reserves) Regulations 1996",
  "legislation_url": "https://openlegislation.uk/insurance-companies-reserves-regulations-1996",
  "path": "schedule/2/paragraph/4",
  "kind": "paragraph",
  "number": "4",
  "heading": null,
  "text": "In determining any technical surplus referred to in paragraph 2(1) above the calculation shall be made before tax and before any transfer to or from the credit insurance equalisation reserve. Investment income shall not be included in these calculations.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/946/schedule/2/paragraph/4",
    "retrieved_at": "2026-10-29T12:46:24.566588+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}